Taxation Law

Quick Info
(2080.04)  Course
Professor J. Li
4 credit(s)  4 hour(s);
Lecture, problems, guest speakers
Upper Year Research & Writing Requirement

The Income Tax Act (ITA) is the biggest statute in Canada. It was created during World War I, expanded during World War II, and matured into a Canadian legal institution with the establishment of the modern welfare state during the 1960s and 1970s. It affects every aspect of commercial and personal life of most Canadians. It is the “perfect” instrument for learning key legal skills – statutory interpretation, problem solving and policy analysis. The course relies an “easy-to-read” textbook (relative to other books on the subject) to supplement the ITA and landmark court decisions. Guest speakers will offer insights on key issues. As a foundational course in the JD program, the course will focus on basic provisions of the ITA, fundamental principles and the “fun” of learning how the law “speaks” and how taxpayers (and judges) react.